{"id":3761,"date":"2024-04-18T04:00:00","date_gmt":"2024-04-18T04:00:00","guid":{"rendered":"im-57340"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"aanpassing-besluit-internationale-waardeoverdracht-van-pensioen","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/04\/18\/aanpassing-besluit-internationale-waardeoverdracht-van-pensioen\/","title":{"rendered":"Aanpassing besluit internationale waardeoverdracht van pensioen"},"content":{"rendered":"<p>Naar aanleiding van twee arresten van het Hof van Justitie EU heeft de staatssecretaris van Financi&euml;n een besluit over de internationale waardeoverdracht van pensioen aangepast. Door de wijziging zijn twee eerder gestelde voorwaarden aan de internationale waardeoverdracht van pensioenkapitaal van werknemers aan fiscaal niet-aangewezen pensioenuitvoerders binnen de EU, de EER of Zwitserland vervallen. Vervallen zijn de voorwaarden, dat:<\/p>\n<ul>\n<li>de afkoopmogelijkheden in het andere land niet ruimer mogen zijn dan de afkoopmogelijkheden op grond van de Pensioenwet; en<\/li>\n<li>de buitenlandse ontvangende pensioenuitvoerder een overeenkomst sluit met de Belastingdienst waarin de buitenlandse pensioenuitvoerder aansprakelijkheid aanvaardt voor de door de gerechtigde werknemer verschuldigde belasting en revisierente ter zake van belastbare feiten met betrekking tot het overgedragen pensioen dan wel dat de werknemer zekerheid stelt.<\/li>\n<\/ul>\n<p>Het vervallen van de voorwaarden werkt terug tot 16 november 2023, de datum waarop het Hof van Justitie EU de arresten heeft gewezen.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | besluit | nr. 2024-6955, Staatscourant 2024, Nr. 10467 | 03-04-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Naar aanleiding van twee arresten van het Hof van Justitie EU heeft de staatssecretaris van Financi\u00ebn een besluit over de internationale waardeoverdracht van pensioen aangepast. Door de wijziging zijn twee eerder gestelde voorwaarden aan de<\/p>\n","protected":false},"author":1,"featured_media":3762,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[],"class_list":["post-3761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-loonbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aanpassing besluit internationale waardeoverdracht van pensioen - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/04\/18\/aanpassing-besluit-internationale-waardeoverdracht-van-pensioen\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aanpassing besluit internationale waardeoverdracht van pensioen - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Naar aanleiding van twee arresten van het Hof van Justitie EU heeft de staatssecretaris van Financi\u00ebn een besluit over de internationale waardeoverdracht van pensioen aangepast. 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